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Sudan is the weakest-sourced country on this site. PwC and the Big Four do not publish Sudan summaries, and official portals are largely offline. Labour facts below come from WageIndicator’s summary of the Labour Act 1997. Treat all figures as indicative and confirm them locally.
Armed conflict has continued since April 2023. The government operates from Port Sudan, and large areas are held by the Rapid Support Forces (RSF). Tax, social insurance and banking services are fragmented or unavailable in some regions.
Income tax (PAYE)
Salaries are taxed under the Income Tax Act 1986, as amended. PAYE is withheld monthly and remitted to the Taxation Chamber, typically within 15 days of month-end.
| Monthly taxable income (SDG) | Rate |
|---|---|
| 0 – 30,000 | 0% |
| 30,000 – 50,000 | 5% |
| 50,000 – 70,000 | 10% |
| 70,000 – 100,000 | 15% |
| Above 100,000 | 20% |
These bands come from a 2026 professional-council guide. Other sources show a 15% top rate or much lower thresholds; those look out of date.
Social insurance contributions and end-of-service gratuities are exempt. Transport, representation and cost-of-living allowances are exempt up to 5% of total monthly salary. Incentives, commissions and grants are taxed at a final 5%. How zakat applies to private-sector payroll was not confirmed.
Social insurance (NSIF)
The National Social Insurance Fund covers the private sector under the Pensions and Social Insurance Act 2016.
| Employer | Employee | |
|---|---|---|
| NSIF | 17% | 8% |
Sources differ on the base: one applies the 8% to basic salary, another to total monthly salary. National Health Insurance Fund contributions also apply, but the rates could not be confirmed. No ceiling was established. Coverage of foreign employees was not confirmed.
End of service
Under the Labour Act 1997 (Arts. 57, 60–63), an employee with at least three years’ continuous service who is terminated by the employer receives:
- 1 month’s basic pay per year of service (3–10 years);
- 1.5 months per year beyond 10 years;
- 1.75 months per year beyond 15 years;
- capped at 36 months’ basic pay.
A reduced share is paid on resignation, rising with service, but the summary’s bands overlap. Check them against the Act. Notice is one month for monthly-paid staff.
Salary payment rules
Salaries are paid monthly. There is no wage protection system (WPS). Since the war, bank transfer and mobile banking (for example Bank of Khartoum’s Bankak app) dominate, and physical banking is disrupted in conflict areas. New SDG 500 and 1,000 banknotes have been issued since December 2024 in government-held areas, restricting the use of old notes.
Working time and leave
- Hours: 48 a week, 8 a day; 36 a week during Ramadan. Friday is the rest day.
- Overtime: 150% of the normal wage, or 200% on weekly rest days and official holidays. Up to 4 hours a day or 12 a week, computed on basic salary.
- Annual leave: 20 days with 1–3 years’ service, 25 days with 8–15 years and 30 days after 15 years. The summary reviewed does not state the entitlement for 3–8 years.
- Maternity leave: 8 weeks on full pay, paid by the employer, after one year of service.
Minimum wage
The legal minimum wage is reported as frozen at SDG 12,000 a month, about USD 1.80 in September 2026. Its effective date was not confirmed. It has little relevance to market pay.
Gotchas for foreign employers
- Plan for payroll continuity: offices and banks may be unavailable depending on the region.
- Correspondent-banking access is very limited and transfers are slow. Hard-currency workarounds carry FX and compliance risk.
- The SDG has depreciated sharply, so SDG thresholds go stale quickly. Contracts are often benchmarked to USD.
- Screen employees, banks and counterparties against US (OFAC), EU and UN sanctions lists covering conflict parties and affiliated companies.
- Many guides mix up Sudan and South Sudan, which have different laws and currencies.
- See also Egypt and providers.